https://www.taxtmi.com/caselaws?id=48003 The Supreme Court granted leave in a case where the High Court had dismissed the Revenue's appeal under Section 130 of the Customs Act, stating no substantial questions of law were involved. The Supreme Court disagreed, holding that the questions raised by the Revenue required consideration by the High Court. The matter was remitted back to the High Court for its opinion on the questions raised, including importer status, filing of a fresh Bill of Entry, relevant date for vessel breaking, and rate of duty under Section 15 of the Customs Act, 1962. en-us Mon, 26 Mar 2007 00:00:00 +0530 Fri, 18 Apr 2014 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48003 The Supreme Court granted leave in a case where the High Court had dismissed the Revenue's appeal under Section 130 of the Customs Act, stating no substantial questions of law were involved. The Supreme Court disagreed, holding that the questions raised by the Revenue required consideration by the High Court. The matter was remitted back to the High Court for its opinion on the questions raised, including importer status, filing of a fresh Bill of Entry, relevant date for vessel breaking, and rate of duty under Section 15 of the Customs Act, 1962. Case-Laws Customs Mon, 26 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48003